Search results for: Hyundai motor company
Commenced in January 2007
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Edition: International
Paper Count: 2495

Search results for: Hyundai motor company

1625 The Impact of Brand Hate and Love: A Thematic Analysis of Online Emotions in Response to Disney’s Corporate Activism

Authors: Roxana D. Maiorescu-Murphy

Abstract:

Companies have recently embraced political activism as an alleged responsibility toward the communities they operate in. As a result of its recency, there is little understanding of the impact of corporate activism on consumers. In addition, embracing corporate activism engenders polarizing opinions, potentially leading to a crisis of morality shown in past literature to flourish in online settings. The present study contributes to the literature on communication management, which currently lacks research on stakeholder perceptions toward corporate activism in general and from the perspective of the stakeholders’ emotions of brand hate versus a love that they display before a specific corporate act of activism. For this purpose, the study analyzed online reactions on Twitter following Disney’s stance against Florida’s House Bill 1577 enacted in April 2022. Dubbed the “Don’t Say Gay Bill” by the left wing and the “Parental Rights Bill” by the conservative movement, the legislation triggered polarizing opinions in society and among Disney’s stakeholders, as the company announce it was taking action against it. Given the scarcity of research on corporate political activism and crises of morality, the current study enacted the case study methodology. Consequently, it answered to the research questions of how online stakeholders responded to Disney’s stance as well as why they formed such an opinion. The data were collected from Twitter over a seven-day period of analysis, namely from March 28- April 3, 2022. The period of analysis started on the day Disney announced its stance (March 28, 2022) until the reactions to its announcement petered out significantly (April 3, 2022). The final sample of analysis consisted of N=1,344 and represented Twitter comments in response to the company’s political announcement. The data were analyzed using the grounded theory methodology, which implied multiple exposures to the text and the undertaking of an inductive-deductive approach that led to the emergence of several recurrent themes. The findings revealed that the stakeholders’ prior emotions toward the company (brand hate versus brand love) did not play a greater role in their (dis)agreement with the latter’s activism than the users’ political stances. Specifically, whether they despised or hated Disney prior to this incident was less significant than their personal political stances. Above all, users were more inclined to transition from brand love to brand hate and vice versa based on the political side they viewed Disney to fall under.

Keywords: corporate political advocacy, crisis management, brand hate, brand love

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1624 Biosurfactants Produced by Antarctic Bacteria with Hydrocarbon Cleaning Activity

Authors: Claudio Lamilla, Misael Riquelme, Victoria Saez, Fernanda Sepulveda, Monica Pavez, Leticia Barrientos

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Biosurfactants are compounds synthesized by microorganisms that show various chemical structures, including glycolipids, lipopeptides, polysaccharide-protein complex, phospholipids, and fatty acids. These molecules have attracted attention in recent years due to the amphipathic nature of these compounds, which allows their application in various activities related to emulsification, foaming, detergency, wetting, dispersion and solubilization of hydrophobic compounds. Microorganisms that produce biosurfactants are ubiquitous, not only present in water, soil, and sediments but in extreme conditions of pH, salinity or temperature such as those present in Antarctic ecosystems. Due to this, it is of interest to study biosurfactants producing bacterial strains isolated from Antarctic environments, with the potential to be used in various biotechnological processes. The objective of this research was to characterize biosurfactants produced by bacterial strains isolated from Antarctic environments, with potential use in biotechnological processes for the cleaning of sites contaminated with hydrocarbons. The samples were collected from soils and sediments in the South Shetland Islands and the Antarctic Peninsula, during the Antarctic Research Expedition INACH 2016, from both pristine and human occupied areas (influenced). The bacteria isolation was performed from solid R2A, M1 and LB media. The selection of strains producing biosurfactants was done by hemolysis test on blood agar plates (5%) and blue agar (CTAB). From 280 isolates, it was determined that 10 bacterial strains produced biosurfactants after stimulation with different carbon sources. 16S rDNA taxonomic markers, using the universal primers 27F-1492R, were used to identify these bacterias. Biosurfactants production was carried out in 250 ml flasks using Bushnell Hass liquid culture medium enriched with different carbon sources (olive oil, glucose, glycerol, and hexadecane) during seven days under constant stirring at 20°C. Each cell-free supernatant was characterized by physicochemical parameters including drop collapse, emulsification and oil displacement, as well as stability at different temperatures, salinity, and pH. In addition, the surface tension of each supernatant was quantified using a tensiometer. The strains with the highest activity were selected, and the production of biosurfactants was stimulated in six liters of culture medium. Biosurfactants were extracted from the supernatants with chloroform methanol (2:1). These biosurfactants were tested against crude oil and motor oil, to evaluate their displacement activity (detergency). The characterization by physicochemical properties of 10 supernatants showed that 80% of them produced the drop collapse, 60% had stability at different temperatures, and 90% had detergency activity in motor and olive oil. The biosurfactants obtained from two bacterial strains showed a high activity of dispersion of crude oil and motor oil with halos superior to 10 cm. We can conclude that bacteria isolated from Antarctic soils and sediments provide biological material of high quality for the production of biosurfactants, with potential applications in the biotechnological industry, especially in hydrocarbons -contaminated areas such as petroleum.

Keywords: antarctic, bacteria, biosurfactants, hydrocarbons

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1623 A Study of the Atlantoaxial Fracture or Dislocation in Motorcyclists with Helmet Accidents

Authors: Shao-Huang Wu, Ai-Yun Wu, Meng-Chen Wu, Chun-Liang Wu, Kai-Ping Shaw, Hsiao-Ting Chen

Abstract:

Objective: To analyze the forensic autopsy data of known passengers and compare it with the National database of the autopsy report in 2017, and obtain the special patterned injuries, which can be used as the reference for the reconstruction of hit-and-run motor vehicle accidents. Methods: Analyze the items of the Motor Vehicle Accident Report, including Date of accident, Time occurred, Day, Acc. severity, Acc. Location, Acc. Class, Collision with Vehicle, Motorcyclists Codes, Safety equipment use, etc. Analyzed the items of the Autopsy Report included, including General Description, Clothing and Valuables, External Examination, Head and Neck Trauma, Trunk Trauma, Other Injuries, Internal Examination, Associated Items, Autopsy Determinations, etc. Materials: Case 1. The process of injury formation: the car was chased forward and collided with the scooter. The passenger wearing the helmet fell to the ground. The helmet crashed under the bottom of the sedan, and the bottom of the sedan was raised. Additionally, the sedan was hit on the left by the other sedan behind, resulting in the front sedan turning 180 degrees on the spot. The passenger’s head was rotated, and the cervical spine was fractured. Injuries: 1. Fracture of atlantoaxial joint 2. Fracture of the left clavicle, scapula, and proximal humerus 3. Fracture of the 1-10 left ribs and 2-7 right ribs with lung contusion and hemothorax 4. Fracture of the transverse process of 2-5 lumbar vertebras 5. Comminuted fracture of the right femur 6. Suspected subarachnoid space and subdural hemorrhage 7. Laceration of the spleen. Case 2. The process of injury formation: The motorcyclist wearing the helmet fell to the left by himself, and his chest was crushed by the car going straight. Only his upper body was under the car and the helmet finally fell off. Injuries: 1. Dislocation of atlantoaxial joint 2. Laceration on the left posterior occipital 3. Laceration on the left frontal 4. Laceration on the left side of the chin 5. Strip bruising on the anterior neck 6. Open rib fracture of the right chest wall 7. Comminuted fracture of both 1-12 ribs 8. Fracture of the sternum 9. Rupture of the left lung 10. Rupture of the left and right atria, heart tip and several large vessels 11. The aortic root is nearly transected 12. Severe rupture of the liver. Results: The common features of the two cases were the fracture or dislocation of the atlantoaxial joint and both helmets that were crashed. There were no atlantoaxial fractures or dislocations in 27 pedestrians (without wearing a helmet) versus motor vehicle accidents in 2017 the National database of an autopsy report, but there were two atlantoaxial fracture or dislocation cases in the database, both of which were cases of falling from height. Conclusion: The cervical spine fracture injury of the motorcyclist, who was wearing a helmet, is very likely to be a patterned injury caused by his/her fall and rollover under the sedan. It could provide a reference for forensic peers.

Keywords: patterned injuries, atlantoaxial fracture or dislocation, accident reconstruction, motorcycle accident with helmet, forensic autopsy data

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1622 Diagnosing and Treating Breast Cancer during Pregnancy: Neonatal Outcomes after Chemotherapy

Authors: Elyce Cardonick, Shistri Dhar, Linsdey Seidman

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Background: When breast cancer is diagnosed during pregnancy, the prognosis is comparable to non-pregnant women matched for prognostic indicators when pregnant women receive treatment without delay. Chemotherapy, including taxanes, can be given during pregnancy with normal neonatal development in exposed fetuses. Methods: Cases of primary breast cancer were extracted from the Cancer and Pregnancy Registry and longitudinal study at Cooper Medical School, which collects cases of pregnant women diagnosed and treated for cancer into a single database. Obstetrical, oncology and pediatric records were reviewed, including annual neonatal developmental, behavioral and medical assessments. Results: 270 pregnant women were diagnosed with primary breast cancer at a mean gestational age of 14.7+9weeks. Mean maternal age at diagnosis 34.5+4.5 years. Receptor status is comparable to non-pregnant women of reproductive age. Forty-nine women were advised to terminate. Two hundred two women underwent surgery;244 women received chemotherapy in pregnancy after the first trimester; the majority of Doxorubucin/Cytoxan; 81 of the cases included a taxane. At a mean of 90 months, follow up obtained on 255 newborns.192/255 newborns are meeting developmental milestones. Respiratory illnesses, including asthma, and bronchiolitis, were reported in 64 newborns, the most common medical condition reported. Thirty-one children are undergoing treatment for GERD, 11 for urinary tract infections, and 7 are undergoing treatment for anemia. Twenty-six children with expressive or articulation language delays, 21/26 are mild. Eleven children with gross/ 7 with fine motor delays. Eight children are treated for ADHD, 4 for anxiety and 4 have social skill impairment. The majority of children with developmental, language or motor delays were born preterm. Conclusion: After chemotherapy exposure in utero for breast cancer, the majority of newborns are meeting developmental milestones and are medically healthy. The goal for treating pregnant women with breast cancer is to aim for delivery close to the term.

Keywords: breast cancer, pregnancy, chemotherapy, newborn

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1621 A Preliminary Kinematic Comparison of Vive and Vicon Systems for the Accurate Tracking of Lumbar Motion

Authors: Yaghoubi N., Moore Z., Van Der Veen S. M., Pidcoe P. E., Thomas J. S., Dexheimer B.

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Optoelectronic 3D motion capture systems, such as the Vicon kinematic system, are widely utilized in biomedical research to track joint motion. These systems are considered powerful and accurate measurement tools with <2 mm average error. However, these systems are costly and may be difficult to implement and utilize in a clinical setting. 3D virtual reality (VR) is gaining popularity as an affordable and accessible tool to investigate motor control and perception in a controlled, immersive environment. The HTC Vive VR system includes puck-style trackers that seamlessly integrate into its VR environments. These affordable, wireless, lightweight trackers may be more feasible for clinical kinematic data collection. However, the accuracy of HTC Vive Trackers (3.0), when compared to optoelectronic 3D motion capture systems, remains unclear. In this preliminary study, we compared the HTC Vive Tracker system to a Vicon kinematic system in a simulated lumbar flexion task. A 6-DOF robot arm (SCORBOT ER VII, Eshed Robotec/RoboGroup, Rosh Ha’Ayin, Israel) completed various reaching movements to mimic increasing levels of hip flexion (15°, 30°, 45°). Light reflective markers, along with one HTC Vive Tracker (3.0), were placed on the rigid segment separating the elbow and shoulder of the robot. We compared position measures simultaneously collected from both systems. Our preliminary analysis shows no significant differences between the Vicon motion capture system and the HTC Vive tracker in the Z axis, regardless of hip flexion. In the X axis, we found no significant differences between the two systems at 15 degrees of hip flexion but minimal differences at 30 and 45 degrees, ranging from .047 cm ± .02 SE (p = .03) at 30 degrees hip flexion to .194 cm ± .024 SE (p < .0001) at 45 degrees of hip flexion. In the Y axis, we found a minimal difference for 15 degrees of hip flexion only (.743 cm ± .275 SE; p = .007). This preliminary analysis shows that the HTC Vive Tracker may be an appropriate, affordable option for gross motor motion capture when the Vicon system is not available, such as in clinical settings. Further research is needed to compare these two motion capture systems in different body poses and for different body segments.

Keywords: lumbar, vivetracker, viconsystem, 3dmotion, ROM

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1620 Physical Fitness Normative Reference Values among Lithuanian Primary School Students: Population-Based Cross-Sectional Study

Authors: Brigita Mieziene, Arunas Emeljanovas, Vida Cesnaitiene, Ingunn Fjortoft, Lise Kjonniksen

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Background. Health-related physical fitness refers to the favorable health status, i.e. ability to perform daily activities with vigor, as well as capacities that are associated with a low risk for development of chronic diseases and premature death. However, in school-aged children it is constantly declining, while some aspects of fitness declined as much as 50 percent during the last two decades, which prognosticates increasingly earlier onset of health problems, decreasing the quality of life of the population and financial burden for the society. Therefore, the goal of the current study was to indicate nationally representative age- and gender-specific reference values of anthropometric measures, musculoskeletal, motor and cardiorespiratory fitness in Lithuanian primary school children from 6 to 10 years. Methods. The study included 3556 students in total, from 73 randomly selected schools. Ethics approval for research by the Kaunas Regional Ethics Committee (No. BE-2-42) was obtained. Physical fitness was measured by the 9-item test battery, developed by Fjørtoft and colleagues. Height and weight were measured and body mass index calculated. Smoothed centile charts were derived using the LMS method. Results. The numerical age- and gender-specific percentile values (3rd, 10th, 25th, 50th, 75th, 90th, and 97th percentile) for anthropometric measures, musculoskeletal, motor and cardiorespiratory fitness were provided. The equivalent smoothed LMS curves were performed. The study indicated 12.5 percent of overweight and 5 percent of obese children in accordance with international gender and age specific norms of body mass index. This data could be used in clinical and educational settings in order to identify the level of individual physical fitness within its different components.

Keywords: fitness, overweight, primary school children, reference values, smoothed percentile curves

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1619 Evaluation of Commercials by Psychological Changes in Consumers’ Physiological Characteristics

Authors: Motoki Seguchi, Fumiko Harada, Hiromitsu Shimakawa

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There have been many local companies in countryside that carefully produce and sell products, which include crafts and foods produced with traditional methods. These companies are likely to use commercials to advertise their products. However, it is difficult for companies to judge whether the commercials they create are having an impact on consumers. Therefore, to create effective commercials, this study researches what kind of gimmicks in commercials affect what kind of consumers. This study proposes a method for extracting psychological change points from the physiological characteristics of consumers while they are watching commercials and estimating the gimmicks in the commercial that affect consumer engagement. In this method, change point detection is applied to pupil size for estimating gimmicks that affect consumers’ emotional engagement, and to EDA for estimating gimmicks that affect cognitive engagement. A questionnaire is also used to estimate the commercials that influence behavioral engagement. As a result of estimating the gimmicks that influence consumer engagement using this method, it was found that there are some common features among the gimmicks. To influence cognitive engagement, it was found that it was useful to include flashback scenes, messages to be appealed to, the company’s name, and the company’s logos as gimmicks. It was also found that flashback scenes and story climaxes were useful in influencing emotional engagement. Furthermore, it was found that the use of storytelling commercials may or may not be useful, depending on which consumers are desired to take which behaviors. It also estimated the gimmicks that influence consumers for each target and found that the useful gimmicks are slightly different for students and working adults. By using this method, it can understand which gimmicks in the commercial affect which engagement of the consumers. Therefore, the results of this study can be used as a reference for the gimmicks that should be included in commercials when companies create their commercials in the future.

Keywords: change point detection, estimating engagement, physiological characteristics, psychological changes, watching commercials

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1618 Formula Student Car: Design, Analysis and Lap Time Simulation

Authors: Rachit Ahuja, Ayush Chugh

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Aerodynamic forces and moments, as well as tire-road forces largely affects the maneuverability of the vehicle. Car manufacturers are largely fascinated and influenced by various aerodynamic improvements made in formula cars. There is constant effort of applying these aerodynamic improvements in road vehicles. In motor racing, the key differentiating factor in a high performance car is its ability to maintain highest possible acceleration in appropriate direction. One of the main areas of concern in motor racing is balance of aerodynamic forces and stream line the flow of air across the body of the vehicle. At present, formula racing cars are regulated by stringent FIA norms, there are constrains for dimensions of the vehicle, engine capacity etc. So one of the fields in which there is a large scope of improvement is aerodynamics of the vehicle. In this project work, an attempt has been made to design a formula- student (FS) car, improve its aerodynamic characteristics through steady state CFD simulations and simultaneously calculate its lap time. Initially, a CAD model of a formula student car is made using SOLIDWORKS as per the given dimensions and a steady-state external air-flow simulation is performed on the baseline model of the formula student car without any add on device to evaluate and analyze the air-flow pattern around the car and aerodynamic forces using FLUENT Solver. A detailed survey on different add-on devices used in racing application like: - front wing, diffuser, shark pin, T- wing etc. is made and geometric model of these add-on devices are created. These add-on devices are assembled with the baseline model. Steady state CFD simulations are done on the modified car to evaluate the aerodynamic effects of these add-on devices on the car. Later comparison of lap time simulation of the formula student car with and without the add-on devices is done with the help of MATLAB. Aerodynamic performances like: - lift, drag and their coefficients are evaluated for different configuration and design of the add-on devices at different speed of the vehicle. From parametric CFD simulations on formula student car attached with add-on devices, there is a considerable amount of drag and lift force reduction besides streamlining the airflow across the car. The best possible configuration of these add-on devices is obtained from these CFD simulations and also use of these add-on devices have shown an improvement in performance of the car which can be compared by various lap time simulations of the car.

Keywords: aerodynamic performance, front wing, laptime simulation, t-wing

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1617 Flux-Linkage Performance of DFIG Under Different Types of Faults and Locations

Authors: Mohamed Moustafa Mahmoud Sedky

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The double-fed induction generator wind turbine has recently received a great attention. The steady state performance and response of double fed induction generator (DFIG) based wind turbine are now well understood. This paper presents the analysis of stator and rotor flux linkage dq models operation of DFIG under different faults and at different locations.

Keywords: double fed induction motor, wind energy, flux linkage, short circuit

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1616 A Preparatory Method for Building Construction Implemented in a Case Study in Brazil

Authors: Aline Valverde Arroteia, Tatiana Gondim do Amaral, Silvio Burrattino Melhado

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During the last twenty years, the construction field in Brazil has evolved significantly in response to its market growing and competitiveness. However, this evolving path has faced many obstacles such as cultural barriers and the lack of efforts to achieve quality at the construction site. At the same time, the greatest amount of information generated on the designing or construction phases is lost due to the lack of an effective coordination of these activities. Face this problem, the aim of this research was to implement a French method named PEO which means preparation for building construction (in Portuguese) seeking to understand the design management process and its interface with the building construction phase. The research method applied was qualitative, and it was carried out through two case studies in the city of Goiania, in Goias, Brazil. The research was divided into two stages called pilot study at Company A and implementation of PEO at Company B. After the implementation; the results demonstrated the PEO method's effectiveness and feasibility while a booster on the quality improvement of design management. The analysis showed that the method has a purpose to improve the design and allow the reduction of failures, errors and rework commonly found in the production of buildings. Therefore, it can be concluded that the PEO is feasible to be applied to real estate and building companies. But, companies need to believe in the contribution they can make to the discovery of design failures in conjunction with other stakeholders forming a construction team. The result of PEO can be maximized when adopting the principles of simultaneous engineering and insertion of new computer technologies, which use a three-dimensional model of the building with BIM process.

Keywords: communication, design and construction interface management, preparation for building construction (PEO), proactive coordination (CPA)

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1615 Developments in corporate governance and economic growth in Sub Saharan Africa

Authors: Martha Matashu

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This study examined corporate governance and economic growth trends in Sub Saharan African (SSA) countries. The need for corporate governance arise from the fact that the day to day running of the business is done by management who in accordance with the neoclassical theory and agency theory have inborn tendencies to use the resources of the company to their advantage. This prevails against a background where the endogenous economic growth theory hold the assumption that economic growth is an outcome of the overall performance of all companies within an economy. This suggest that corporate governance at firm level determine economic growth through its impact on the overall performance. Nevertheless, insight into literature suggest that efforts to promote corporate governance in countries across SSA since the 1980s to date have not yet yielded desired outcomes. The board responsibilities, shareholder rights, disclosure and transparency, protection of minority shareholder, and liability of directors were thus used as proxies of corporate governance because these are believed to be mechanisms that are believed to enhance company performance their effect on enhancing accountability and transparency. Using panel data techniques, corporate governance and economic growth data for 29 SSA countries from the period of 2008 to 2019 was analysed. The findings revealed declining economic growth trend despite an increase in corporate governance aspects such as director liability, shareholders’ rights, and protection of minority shareholder in SSA countries. These findings are in contradiction to the popularly held theoretical principles of economic growth and corporate governance. The study reached the conclusion thata nonlinearrelationship exists between corporate governance and economic growth within the selectedSSA countries during the period under investigation. This study thus recommends that measures should be taken to create conditions for corporate governance that would bolster significant positive contributions to economic growth in the region.

Keywords: corporate governance, economic growth, sub saharan Africa, agency theory, endogenous theory

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1614 Breakthrough Innovation Thinking Technology of a Conglomerate for Next Generation Plan

Authors: Dongkyu Lee, Doan-Quoc Hoan, Soomi Shin

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The purpose of this study is to suggest the Value Innovation type Breakthrough Innovation which is a Big Thinking Process that realizes a creative idea for the next generation innovation Master Plan of a company. The BI based on the PVI methodology is believed to contribute to the launching of a new business, the acquisition of new markets, and the development of an innovative management process.

Keywords: value, innovation, breakthrough innovation, Korean firm

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1613 The Role of BPSK (Consumer Dispute Settlement Body) in the Monitoring of Standard Clause Inclusion within Indonesian Customer Protection Law

Authors: Deviana Yuanitasari

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The rapid development of world commerce and trade nowadays has created fast-paced demand in every business activities and transactions. That also includes the need for ready to use and practical form of standard contract. For the company or business owner, the use of standard contract is an alternative way to achieve economic goals faster, effectively and efficiently. In the other hand, for the consumer the practice of using standard contract usually unfavorable, because the contract clauses usually have been defined by the company and cannot be individually negotiated. That means consumer cannot influence the substances of the contract clauses. The purpose of this study is to get deeper understanding and analyze the role of Consumer Dispute Settlement Body in the monitoring of standard clause inclusion by businesses and industries within the context of practicing consumer protection law. Furthermore, this study will focus on the procedure of sanction and the effectiveness of the sanction for the business practitioners which disregard the inclusion of the prohibited standard clause. Therefore, this study will depict the law issues and other phenomenon that related with the role of Consumer Dispute Settlement Body in monitoring the inclusion of standard clause and procedure of sanction for the business practitioners that still use exemption clause within Consumer Protection Law System. This study results that BPSK has been assigned to monitor the inclusion of standard clause and settle consumer dispute. At this stage, BPSK role is passive, which means BPSK only takes an action if there are consumer complaints. The procedure of sanction is not part of BPSK tasks, since should there be a violation of standard clause; BPSK can only ask the business practitioners to remove the prohibited clause and not give a sanction. As a result, the procedure of sanction rule for the Standard Clause violation in this context can be considered as ineffective.

Keywords: standard contract, standard clause, consumer protection law, consumer dispute settlement body

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1612 Knowledge Transfer through Entrepreneurship: From Research at the University to the Consolidation of a Spin-off Company

Authors: Milica Lilic, Marina Rosales Martínez

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Academic research cannot be oblivious to social problems and needs, so projects that have the capacity for transformation and impact should have the opportunity to go beyond the University circles and bring benefit to society. Apart from patents and R&D research contracts, this opportunity can be achieved through entrepreneurship as one of the most direct tools to turn knowledge into a tangible product. Thus, as an example of good practices, it is intended to analyze the case of an institutional entrepreneurship program carried out at the University of Seville, aimed at researchers interested in assessing the business opportunity of their research and expanding their knowledge on procedures for the commercialization of technologies used at academic projects. The program is based on three pillars: training, teamwork sessions and networking. The training includes aspects such as product-client fit, technical-scientific and economic-financial feasibility of a spin-off, institutional organization and decision making, public and private fundraising, and making the spin-off visible in the business world (social networks, key contacts, corporate image and ethical principles). On the other hand, the teamwork sessions are guided by a mentor and aimed at identifying research results with potential, clarifying financial needs and procedures to obtain the necessary resources for the consolidation of the spin-off. This part of the program is considered to be crucial in order for the participants to convert their academic findings into a business model. Finally, the networking part is oriented to workshops about the digital transformation of a project, the accurate communication of the product or service a spin-off offers to society and the development of transferable skills necessary for managing a business. This blended program results in the final stage where each team, through an elevator pitch format, presents their research turned into a business model to an experienced jury. The awarded teams get a starting capital for their enterprise and enjoy the opportunity of formally consolidating their spin-off company at the University. Studying the results of the program, it has been shown that many researchers have basic or no knowledge of entrepreneurship skills and different ways to turn their research results into a business model with a direct impact on society. Therefore, the described program has been used as an example to highlight the importance of knowledge transfer at the University and the role that this institution should have in providing the tools to promote entrepreneurship within it. Keeping in mind that the University is defined by three main activities (teaching, research and knowledge transfer), it is safe to conclude that the latter, and the entrepreneurship as an expression of it, is crucial in order for the other two to comply with their purpose.

Keywords: good practice, knowledge transfer, a spin-off company, university

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1611 Sustainable Crop Production: Greenhouse Gas Management in Farm Value Chain

Authors: Aswathaman Vijayan, Manish Jha, Ullas Theertha

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Climate change and Global warming have become an issue for both developed and developing countries and perhaps the biggest threat to the environment. We at ITC Limited believe that a company’s performance must be measured by its Triple Bottom Line contribution to building economic, social and environmental capital. This Triple Bottom Line strategy focuses on - Embedding sustainability in business practices, Investing in social development and Adopting a low carbon growth path with a cleaner environment approach. The Agri Business Division - ILTD operates in the tobacco crop growing regions of Andhra Pradesh and Karnataka province of India. The Agri value chain of the company comprises of two distinct phases: First phase is Agricultural operations undertaken by ITC trained farmers and the second phase is Industrial operations which include marketing and processing of the agricultural produce. This research work covers the Greenhouse Gas (GHG) management strategy of ITC in the Agricultural operations undertaken by the farmers. The agriculture sector adds considerably to global GHG emissions through the use of carbon-based energies, use of fertilizers and other farming operations such as ploughing. In order to minimize the impact of farming operations on the environment, ITC has a taken a big leap in implementing system and process in reducing the GHG impact in farm value chain by partnering with the farming community. The company has undertaken a unique three-pronged approach for GHG management at the farm value chain: 1) GHG inventory at farm value chain: Different sources of GHG emission in the farm value chain were identified and quantified for the baseline year, as per the IPCC guidelines for greenhouse gas inventories. The major sources of emission identified are - emission due to nitrogenous fertilizer application during seedling production and main-field; emission due to diesel usage for farm machinery; emission due to fuel consumption and due to burning of crop residues. 2) Identification and implementation of technologies to reduce GHG emission: Various methodologies and technologies were identified for each GHG emission source and implemented at farm level. The identified methodologies are – reducing the consumption of chemical fertilizer usage at the farm through site-specific nutrient recommendation; Usage of sharp shovel for land preparation to reduce diesel consumption; implementation of energy conservation technologies to reduce fuel requirement and avoiding burning of crop residue by incorporation in the main field. These identified methodologies were implemented at farm level, and the GHG emission was quantified to understand the reduction in GHG emission. 3) Social and farm forestry for CO2 sequestration: In addition, the company encouraged social and farm forestry in the waste lands to convert it into green cover. The plantations are carried out with fast growing trees viz., Eucalyptus, Casuarina, and Subabul at the rate of 10,000 Ha of land per year. The above approach minimized considerable amount of GHG emission at the farm value chain benefiting farmers, community, and environment at a whole. In addition, the CO₂ stock created by social and farm forestry program has made the farm value chain to become environment-friendly.

Keywords: CO₂ sequestration, farm value chain, greenhouse gas, ITC limited

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1610 Impact of Applying Bag House Filter Technology in Cement Industry on Ambient Air Quality - Case Study: Alexandria Cement Company

Authors: Haggag H. Mohamed, Ghatass F. Zekry, Shalaby A. Elsayed

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Most sources of air pollution in Egypt are of anthropogenic origin. Alexandria Governorate is located at north of Egypt. The main contributing sectors of air pollution in Alexandria are industry, transportation and area source due to human activities. Alexandria includes more than 40% of the industrial activities in Egypt. Cement manufacture contributes a significant amount to the particulate pollution load. Alexandria Portland Cement Company (APCC) surrounding was selected to be the study area. APCC main kiln stack Total Suspended Particulate (TSP) continuous monitoring data was collected for assessment of dust emission control technology. Electro Static Precipitator (ESP) was fixed on the cement kiln since 2002. The collected data of TSP for first quarter of 2012 was compared to that one in first quarter of 2013 after installation of new bag house filter. In the present study, based on these monitoring data and metrological data a detailed air dispersion modeling investigation was carried out using the Industrial Source Complex Short Term model (ISC3-ST) to find out the impact of applying new bag house filter control technology on the neighborhood ambient air quality. The model results show a drastic reduction of the ambient TSP hourly average concentration from 44.94μg/m3 to 5.78μg/m3 which assures the huge positive impact on the ambient air quality by applying bag house filter technology on APCC cement kiln

Keywords: air pollution modeling, ambient air quality, baghouse filter, cement industry

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1609 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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1608 From the Sharing Economy to Social Manufacturing: Analyzing Collaborative Service Networks in the Manufacturing Domain

Authors: Babak Mohajeri

Abstract:

In recent years, the conventional business model of ownership has been changed towards accessibility in a variety of markets. Two trends can be observed in the evolution of this rental-like business model. Firstly, the technological development that enables the emergence of new business models. These new business models increasingly become agile and flexible. For example Spotify, an online music stream company provides consumers access to over millions of music tracks, conveniently through the smartphone, tablet or computer. Similarly, Car2Go, the car sharing company accesses its members with flexible and nearby sharing cars. The second trend is the increasing communication and connections via social networks. This trend enables a shift to peer-to-peer accessibility based business models. Conventionally, companies provide access for their customers to own companies products or services. In peer-to-peer model, nonetheless, companies facilitate access and connection across their customers to use other customers owned property or skills, competencies or services .The is so-called the sharing economy business model. The aim of this study is to investigate into a new and emerging type of the sharing economy model in which role of customers and service providers may dramatically change. This new model is called Collaborative Service Networks. We propose a mechanism for Collaborative Service Networks business model. Uber and Airbnb, two successful growing companies, have been selected for our case studies and their business models are analyzed. Finally, we study the emergence of the collaborative service networks in the manufacturing domain. Our finding results to a new manufacturing paradigm called social manufacturing.

Keywords: sharing economy, collaborative service networks, social manufacturing, manufacturing development

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1607 Effects of Robot-Assisted Hand Training on Upper Extremity Performance in Patients with Stroke: A Randomized Crossover Controlled, Assessor-Blinded Study

Authors: Hsin-Chieh Lee, Fen-Ling Kuo, Jui-Chi Lin

Abstract:

Background: Upper extremity functional impairment that occurs after stroke includes hemiplegia, synergy movement, muscle hypertonicity, and somatosensory impairment, which result in inefficient and inaccurate movement. Robot-assisted rehabilitation is an intensive training approach that is effective in sensorimotor and hand function recovery. However, these systems mostly focused on the proximal part of the upper limb rather than the distal part. The device used in our study was Gloreha Sinfonia, which focuses on the distal part of the upper limb and uses a dynamic support system to facilitate the whole limb function. The objective of this study was to investigate the effects of robot-assisted therapy (RT) with Gloreha device on sensorimotor, and ADLs in patients with stroke. Method: Patients with stroke (N=25) participated AB or BA (A = 12 RT sessions and B = 12 conventional therapy (CT) sessions) for 6 weeks (60 min at each session, twice a week), with 1-month break for washout period. The performance of the patients was assessed by a blinded assessor at 4 time points (pretest 1, posttest 1, pretest 2, posttest 2) which including the Fugl–Meyer Assessment-upper extremity (FMA-UE), box and block test, electromyography of the extensor digitorum communis (EDC) and brachioradialis, a grip dynamometer for motor evaluation; Semmes–Weinstein hand monofilament and Revision of the Nottingham Sensory Assessment for sensory evaluation; and the Modified Barthel Index (MBI) for assessing the ADL ability. Result: RT group significantly improved FMA-UE proximal scores (p = 0.038), FMA-UE total scores (p = 0.046), and MBI (p = 0.030). The EDC exhibited higher efficiency during the small block grasping task in the RT group than in the CT group (p = 0.050). Conclusions: RT with the Gloreha device might lead to beneficial effects on arm motor function, ADL ability, and EDC muscle recruitment efficacy in patients with subacute to chronic stroke.

Keywords: activities of daily living, hand function, robotic rehabilitation, stroke

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1606 Branding Good Corporate Governance: A Pathway to Strengthen Investors’ Perception and Brand Equity

Authors: Azaz Zaman, Imtiaz Uddin Chowdhury, Mohammad Shariful Islam

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Corporate governance has become a crucial issue in both the business and academic world as a result of world-wide financial scandals and lack of trust in corporate practices. There is no doubt that in order to thrive and attain growth in the market, a company must earn the trust of its stakeholders by consistently delivering on its commitments. Directors of the companies thus comprehend the importance of upfront communication with relevant stakeholders to increase their confidence. The authors of this article argue that practicing good corporate governance is not enough in this highly competitive market place; corporate leaders need to market their good corporate governance practices in order to make the company more attractive to investors. This article also contends that the strength of corporate governance relies wholly upon the extent to which it is communicated simply, effectively and unceasingly to its stakeholders. The main objective of this study, therefore, is to explore the importance of branding good corporate governance in order to increase corporate brand equity, attract investors, and capture market share. A structured questionnaire comprising three sections and a total of 34 questions was prepared and surveyed by the authors among respondents residing in Bangladesh and who also have an academic and corporate background, to investigate the potential impact of branding good corporate governance in the market place. High mean values for individual questions and overall section depict that communicating and branding good corporate governance to the stakeholders will not only boost the investors’ confidence but also increase the corporate brand equity, yielding both profitable and sustainable business environment.

Keywords: brand equity, investors’ preference, good corporate governance, sustainable business environment

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1605 Improving Learning Abilities and Inclusion through Movement: The Movi-Mente© Method

Authors: Ivan Traina, Luigi Sangalli, Fabio Tognon, Angelo Lascioli

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Currently, challenges regarding preschooler children are mainly focused on a sedentary lifestyle. Also, motor activity in infancy is seen as a tool for the separate acquisition of cognitive and socio-emotional skills rather than considering neuromotor development as a tool for improving learning abilities. The paper utilized an observational research method to shed light on the results of practicing neuromotor exercises in preschool children with disability as well as provide implications for practice.

Keywords: children with disability, learning abilities, inclusion, neuromotor development

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1604 Measurement of Innovation Performance

Authors: M. Chobotová, Ž. Rylková

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Time full of changes which is associated with globalization, tougher competition, changes in the structures of markets and economic downturn, that all force companies to think about their competitive advantages. These changes can bring the company a competitive advantage and that can help improve competitive position in the market. Policy of the European Union is focused on the fast growing innovative companies which quickly respond to market demands and consequently increase its competitiveness. To meet those objectives companies need the right conditions and support of their state.

Keywords: innovation, performance, measurements metrics, indices

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1603 Power Asymmetry and Major Corporate Social Responsibility Projects in Mhondoro-Ngezi District, Zimbabwe

Authors: A. T. Muruviwa

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Empirical studies of the current CSR agenda have been dominated by literature from the North at the expense of the nations from the South where most TNCs are located. Therefore, owing to the limitations of the current discourse that is dominated by Western ideas such as voluntarism, philanthropy, business case and economic gains, scholars have been calling for a new CSR agenda that is South-centred and addresses the needs of developing nations. The development theme has dominated in the recent literature as scholars concerned with the relationship between business and society have tried to understand its relationship with CSR. Despite a plethora of literature on the roles of corporations in local communities and the impact of CSR initiatives, there is lack of adequate empirical evidence to help us understand the nexus between CSR and development. For all the claims made about the positive and negative consequences of CSR, there is surprisingly little information about the outcomes it delivers. This study is a response to these claims made about the developmental aspect of CSR in developing countries. It offers some empirical bases for assessing the major CSR projects that have been fulfilled by a major mining company, Zimplats in Mhondoro-Ngezi Zimbabwe. The neo-liberal idea of capitalism and market dominations has empowered TNCs to stamp their authority in the developing countries. TNCs have made their mark in developing nations as they stamp their global private authority, rivalling or implicitly challenging the state in many functions. This dominance of corporate power raises great concerns over their tendencies of abuses in terms of environmental, social and human rights concerns as well as how to make them increasingly accountable. The hegemonic power of TNCs in the developing countries has had a tremendous impact on the overall CSR practices. While TNCs are key drivers of globalization they may be acting responsibly in their Global Northern home countries where there is a combination of legal mechanisms and the fear of civil society activism associated with corporate scandals. Using a triangulated approach in which both qualitative and quantitative methods were used the study found out that most CSR projects in Zimbabwe are dominated and directed by Zimplats because of the power it possesses. Most of the major CSR projects are beneficial to the mining company as they serve the business plans of the mining company. What was deduced from the study is that the infrastructural development initiatives by Zimplats confirm that CSR is a tool to advance business obligations. This shows that although proponents of CSR might claim that business has a mandate for social obligations to society, we need not to forget the dominant idea that the primary function of CSR is to enhance the firm’s profitability.

Keywords: hegemonic power, projects, reciprocity, stakeholders

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1602 A Measurement and Motor Control System for Free Throw Shots in Basketball Using Gyroscope Sensor

Authors: Niloofar Zebarjad

Abstract:

This research aims at finding a tool to provide basketball players with real-time audio feedback on their shooting form in free throw shots. Free throws played a pivotal role in taking the lead in fierce competitions. The major problem in performing an accurate free throw seems to be improper training. Since the arm movement during the free throw shot is complex, the coach or the athlete might miss the movement details during practice. Hence, there is a necessity to create a system that measures arm movements' critical characteristics and control for improper kinematics. The proposed setup in this study quantifies arm kinematics and provides real-time feedback as an audio signal consisting of a gyroscope sensor. Spatial shoulder angle data are transmitted in a mobile application in real-time and can be saved and processed for statistical and analysis purposes. The proposed system is easy to use, inexpensive, portable, and real-time applicable. Objectives: This research aims to modify and control the free throw using audio feedback and determine if and to what extent the new setup reduces errors in arm formations during throws and finally assesses the successful throw rate. Methods: One group of elite basketball athletes and two novice athletes (control and study group) participated in this study. Each group contains 5 participants being studied in three separate sessions over a week. Results: Empirical results showed enhancements in the free throw shooting style, shot pocket (SP), and locked position (LP). The mean values of shoulder angle were controlled on 25° and 45° for SP and LP, respectively, recommended by valid FIBA references. Conclusion: Throughout the experiments, the system helped correct and control the shoulder angles toward the targeted pattern of shot pocket (SP) and locked position (LP). According to the desired results for arm motion, adding another sensor to measure and control the elbow angle is recommended.

Keywords: audio-feedback, basketball, free-throw, locked-position, motor-control, shot-pocket

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1601 Factors Affecting Context of Innovation: A Case Study of a Farming-as-a-Service Company

Authors: Kunal Mankodi, Sudhir Pandey

Abstract:

This study aims to assess the factors that play a role in setting up and running a social enterprise driven towards sustainability at the intersection of energy, environment, and poverty alleviation. According to the theory of sustainability-oriented innovation (SOI), conventional organisations adapt their processes to focus on sustainability-oriented innovations. On the other hand, social enterprises that are purpose-driven are also influenced by the context of innovation, which need due attention. This paper presents an account of innovation at Oorja - an Indian social enterprise operating with a farming-as-a-service business model. It aims to illustrate the contexts in which the innovative solutions were developed to work at an intersection between agriculture and clean energy, thereby allowing small farmers access to efficient solutions in the agriculture cycle. Primary data was collected through in-depth interviews, and secondary data was collected from company sources. The study finds that in the case of a social enterprise, the definition of innovation assumes a wider scope by going beyond the introduction of a new product/service. The context of innovation for social enterprise is affected by organisational factors such as organisation’s philosophical mindset, behaviour towards innovation, organisation’s capabilities, regulatory environment, and customer receptiveness. Additionally, the study also finds that the context of innovation for a social enterprise is affected by its organizational structure. A majority of these organizational factors are, in turn, affected by individual (Founder’s) factors such as the founder’s formative years, education, direct exposure to relevant issues, complementary skills of co-founders, and a common calling.

Keywords: context of innovation, social enterprise, sustainability oriented innovations, emerging markets, agriculture

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1600 A Methodology to Integrate Data in the Company Based on the Semantic Standard in the Context of Industry 4.0

Authors: Chang Qin, Daham Mustafa, Abderrahmane Khiat, Pierre Bienert, Paulo Zanini

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Nowadays, companies are facing lots of challenges in the process of digital transformation, which can be a complex and costly undertaking. Digital transformation involves the collection and analysis of large amounts of data, which can create challenges around data management and governance. Furthermore, it is also challenged to integrate data from multiple systems and technologies. Although with these pains, companies are still pursuing digitalization because by embracing advanced technologies, companies can improve efficiency, quality, decision-making, and customer experience while also creating different business models and revenue streams. In this paper, the issue that data is stored in data silos with different schema and structures is focused. The conventional approaches to addressing this issue involve utilizing data warehousing, data integration tools, data standardization, and business intelligence tools. However, these approaches primarily focus on the grammar and structure of the data and neglect the importance of semantic modeling and semantic standardization, which are essential for achieving data interoperability. In this session, the challenge of data silos in Industry 4.0 is addressed by developing a semantic modeling approach compliant with Asset Administration Shell (AAS) models as an efficient standard for communication in Industry 4.0. The paper highlights how our approach can facilitate the data mapping process and semantic lifting according to existing industry standards such as ECLASS and other industrial dictionaries. It also incorporates the Asset Administration Shell technology to model and map the company’s data and utilize a knowledge graph for data storage and exploration.

Keywords: data interoperability in industry 4.0, digital integration, industrial dictionary, semantic modeling

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1599 Analysis of Flux-Linkage Performance of DFIG by Using Simulink under Different Types of Faults and Locations

Authors: Mohamed Moustafa Mahmoud Sedky

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The double-fed induction generator wind turbine has recently received a great attention. The steady state performance and response of double fed induction generator (DFIG) based wind turbine are now well understood. This paper presents the analysis of stator and rotor flux linkage dq models operation of DFIG under different faults and at different locations.

Keywords: double fed induction motor, wind energy, flux linkage, short circuit

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1598 A Study on the Effects of a Mindfulness Training on Managers: The Case of the Malian Company for the Development of Textile

Authors: Aboubacar Garba Konte, Wei Jun, Li Xiaohui

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Nowadays companies are facing increasing pressure. The market environment changes more frequently than ever. Therefore, managers have to develop their agility, their performance and their capacity for innovation. Most companies look for managerial innovations to develop in their employees qualities such as motivation, commitment, creativity, autonomy or even the ability to adapt to change and manage intensive pressure. On a more collective level, companies are looking for teams that are able to organize, communicate and develop a form of collective intelligence based on cooperation and solidarity. Among the many managerial innovations that are currently developing, mindfulness (or mindfulness) is drawing the attention of a growing number of companies (Google, Apple, Sony, ING ...), These companies have implemented programs based on mindfulness. Although the concept of mindfulness and its effects have been the subject of in-depth research in the psychological field, research on mindfulness in the field of management is still in its infancy and it is necessary to evaluate its contribution to organizations. The purpose of this research is to evaluate the effects of a mindfulness training among the managers of a Malian textile company (CMDT). We conducted a case study on their experience and their managerial practices. In addition, we discuss the innovative nature of mindfulness in terms of managerial practice The results show significant positive effects on two major skills identified by managers that raise significant difficulties in their daily lives: their ability to supervise a team of employees with all that this implies in terms of interpersonal skills and their ability to organize and prioritize their activities. In addition, the research methodology sheds light on the innovative nature of mindfulness in a favorable organizational environment.

Keywords: mindfulness, manager, managerial innovation, relational skills, organization and prioritization

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1597 The Impact of Project-Based Learning under Representative Minorities Students

Authors: Shwadhin Sharma

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As there has been increasing focus on the shorter attention span of the millennials students, there is a relative absence of instructional tools on behavioral assessments in learning information technology skills within the information systems field and textbooks. This study uses project-based learning in which students gain knowledge and skills related to information technology by working on an extended project that allows students to find a real business problem design information systems based on information collected from the company and develop an information system that solves the problem of the company. Eighty students from two sections of the same course engage in the project from the first week of the class till the sixteenth week of the class to deliver a small business information system that allows them to employ all the skills and knowledge that they learned in the class into the systems they are creating. Computer Information Systems related courses are often difficult to understand and process especially for the Under Representative Minorities students who have limited computer or information systems related (academic) experiences. Project-based learning demands constant attention of the students and forces them to apply knowledge learned in the class to a project that helps retaining knowledge. To make sure our assumption is correct, we started with a pre-test and post-test to test the students learning (of skills) based on the project. Our test showed that almost 90% of the students from the two sections scored higher in post-test as compared to pre-test. Based on this premise, we conducted a further survey that measured student’s job-search preparation, knowledge of data analysis, involved with the course, satisfaction with the course, student’s overall reaction the course and students' ability to meet the traditional learning goals related to the course.

Keywords: project-based learning, job-search preparation, satisfaction with course, traditional learning goals

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1596 ESG and Corporate Financial Performance: Empirical Evidence from Vietnam’s Listed Construction Companies

Authors: My Linh Hoang, Van Dung Hoang

Abstract:

Environmental, Social, and Governance (ESG) factors have become a focus for companies globally, as businesses are now focusing on long-term sustainable goals rather than only operating for the goals of profit maximization. According to recent research, in several countries, companies have shown positive results in their financial performance by improving their ESG performance. The construction industry is one of the most crucial components of social and economic development; as a result, considerations for ESG factors are becoming more and more essential for companies in this sector. In Vietnam, the construction industry has been growing rapidly in recent years; however, it has yet to be discussed and studied extensively in Vietnam how ESG factors create impacts on corporate financial performance in general and construction corporations’ financial performance in particular. This research aims to examine the relationship between ESG factors and financial indicators in construction companies from 2011 to 2021 through panel data analysis of 75 listed construction companies in Vietnam and to provide insights into how these companies can better integrate ESG considerations into their operations to enhance their financial performance. The data was analyzed through 3 main methods: descriptive statistics, correlation coefficient analysis applied to all dependent, explanatory and control variables, and panel data analysis method. In panel data analysis, the study uses the fixed effects model (FEM) and random effects model (REM). The Hausman test will be used to select which model is suitable to be used. The findings indicate that maintaining a strong commitment to ESG principles can have a positive impact on financial performance. Finally, FGLS estimation will be performed when the problem of autocorrelation and variable variance appears in the model. This is significant for all parties involved, including investors, company managers, decision-makers, and industry regulators.

Keywords: ESG, financial performance, construction company, Vietnam

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